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E-invoicing
CMA Bhogavalli Mallikarjuna Gupta
He has over two decades of experience in areas of taxation,
sales, marketing, operations & ERP Development &
Implantation. He has authored various books and his articles
are published in various magazines, news papers & online
portals.
Currently working as Product Evangelist @ Logo Infosoft
Member of
• Grievance Redressal Committee for GST, State of
Telangana
• National Council for Indirect Taxes, ASSOCHAM
• GST & Customs Committee – Federation of Telangana
Chamber of Commerce & Industry
His hobbies are running marathons, trekking, photography &
writing
Author / Co-author
Technical Aspects
2
Implementation
3
Q & A
4
Introduction
1
e-invoicing Agenda
e-invoicing
Supplier
IRP Customer
What is e-invoice?
e-invoicing Benefits of e-invoice & Why?
Saves Cost & time
Eco-friendly
Standardization
Real Time
Curbs Tax Evasion
e-invoicing Legal Provisions
Sl.No Notification No & Date Details
1 Notification No 68/2019-Central Tax ,dt. 13-12-2019 Seeks to carry out changes in the CGST Rules, 2017.
2 Notification No 69/2019-Central Tax ,dt. 13-12-2019 Seeks to notify the common portal for the purpose of e-invoice.
3 Notification No 70/2019-Central Tax ,dt. 13-12-2019 Seeks to notify the class of registered person required to issue e-invoice.
4 Notification No 71/2019-Central Tax ,dt. 13-12-2019 Seeks to give effect to the provisions of rule 46 of the CGST Rules, 2017
5 Notification No 72/2019-Central Tax ,dt. 13-12-2019 Seeks to notify the class of registered person required to issue invoice having QR Code.
6 Notification No 02/2020-Central Tax ,dt. 01-01-2020 Revised format of FORM INV – 01
7 Notification No 13/2020-Central Tax ,dt. 21-032020 Seeks to exempt certain class of registered persons from issuing e-invoices and the date for implementation of e-invoicing extended to 01.10.2020
Notification No 14/2020-Central Tax , dt. 21-03-2020 Seeks to exempt certain class of registered persons capturing dynamic QR code and the date for implementation of QR Code to be extended to 01.10.2020
e-invoicing Technical Aspects
IRN IRP SSL-TSL(1.2) API Sandbox
01 02 03 04 05
Technical Aspects
e-invoicing
64 Characters
Unique for Each FYSupplier
GSTIN+FY+DT+DN
A
B
C
D
E
Technical Aspects - IRN
e-invoicing
Tax Invoice / Debit Or Credit
Notes
Document No Cannot Start with
/ , - or 0
CANCEL IRN
AUTHENTICATION
GENERATE IRN
GET GSTIN DETAILS
GET e-INVIOCE DETAILS
GENERATE e-WAYBILL BY IRN
Technical Aspects - APIs
e-invoicing
1. IRN Number
2. Acknowledgement Number
3. Acknowledgement Date
4. Signed Invoice
5. Signed QR Code
Green marketing is a practice whereby companies seek to go above and
beyond.
Technical Aspects – IRN
e-invoicing
6. e-waybill Details
API Method
REST APIs to be used for generation of
e-invoice. Db of the Accounting/ERP is
connected directly with e-invoice portal
File Transfer
Data is stored in a standalone folder
and APIs are used. Once IRN is
generated, same is retrieved into a
separate inbound folder from there it is
imported back to Accounting/ERP
Bulk Jason Upload
Jason for each invoice is created
and the uploaded to the IRP portal
in a batch mode.
Single Jason Upload
Jason file is created for each invoice
and uploaded to IRP individually
Implementation Method
e-invoicing
ERP ERP ERP
IRP Server
Implementation Method – API
e-invoicing
Implementation Method - SFTP
e-invoicing
01
Cost
Implementation –Points to Ponder
e-invoicing
02
No of Invoices
03
No of Locations
04
No of Users
05
Complexity
06
Connectivity
Management
Taxation
IT Team
Accounts
Sales Team
Implementation – Teamse-invoicing
1. Decode the Provisions
3. Implementation Strategy
5. Support
2. Impact Analysis
4, Rollout
Implementation – Stepse-invoicing
YOUR TITLE
Private equity has
successfully attracted
the best and brightest
in corporate America,.
YOUR TITLE
YOUR TITLE
Private equity has
successfully attracted
the best and brightest
in corporate America,.
My Coordinates Mobile No
+ 91 99496 44633
E Mail –[email protected]
LinkedIn CMA Bhogavalli Mallikarjuna Gupta
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